REGISTERED NUMBER: 15056701 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EQUATOR PRINCIPLES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J Smith

R J Foxwell

L T Kjoholm

A K Puri

REGISTERED OFFICE:

Railview Lofts

19c Commercial Road

Eastbourne

East Sussex

BN21 3XE

REGISTERED NUMBER:

15056701 (England and Wales)

AUDITORS:

Feist Hedgethorne Limited

Statutory Auditors

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

CURRENT ASSETS

Debtors

4

24,789

35,630

Cash at bank

494,207

379,364

518,996

414,994

CREDITORS

Amounts falling due within one year

5

84,383

50,573

NET CURRENT ASSETS

434,613

364,421

TOTAL ASSETS LESS CURRENT LIABILITIES

434,613

364,421

RESERVES

Income and expenditure account

434,613

364,421

434,613

364,421

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

C J Smith - Director

1.	STATUTORY INFORMATION

Equator Principles Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Merger accounting

The company commenced trading on 1 January 2024 following a change in legal entity from Equator Principles Association. The financial statements have therefore been prepared using the merger accounting method in accordance with FRS 102.

Comparative amounts for the year ended 31 December 2024 include the period from incorporation on 8 August 2023 to 31 December 2023. As the company did not trade during this period, the comparatives are considered directly comparable to the results for the year ending 31 December 2025.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents membership fees and are recognised in the period to which they relate. Turnover is stated excluding value added tax.

Financial instruments

The company has elected to apply the provisions of Section 11 Basic Financial Instruments. Financial assets and liabilities are recognised at transaction price and subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

The company presentational currency is sterling.

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

8,400

Other debtors

24,789

27,230

24,789

35,630

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

362

Taxation and social security

32,829

45,961

Other creditors

51,554

4,250

84,383

50,573

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Chris Morey (Senior Statutory Auditor)

for and on behalf of Feist Hedgethorne Limited

7.	RELATED PARTY DISCLOSURES

There were no related party transactions during the year requiring disclosure.

8.	LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital. Each member undertakes to contribute to the assets of the company in the event of it being wound up while they are a member, or within one year thereafter, such amount as may be required not exceeding £1.

Based on the above, in the opinion of the directors the company has no ultimate controlling party.